CLA-2-64:OT:RR:NC:N4:447
Ms. Deirdre R. Coleman
Reilly International
1555 N. Michael Drive
Wood Dale, IL 60191
RE: The tariff classification of footwear from China/Vietnam
Dear Ms. Coleman:
In your letter dated December 9, 2009 you requested a tariff classification ruling on behalf of ISA Traesko for five samples of women’s/men’s and children’s boots identified below.
Style 6a is identified as a women’s/men’s above-the-ankle “Canadian” boot with an outer sole composed of rubber/plastics and an upper of predominately textile materials. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be 55% textile materials and 45% rubber/plastics. The boot incorporates two Velcro® side strap closures and a fur lining which makes it protective against cold or inclement weather.
Style 6b is identified as a women’s/men’s above-the-ankle lace-up “Canadian” boot with an outer sole composed of rubber/plastics and an upper of predominately rubber/plastics. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be 90% rubber/plastics and 10% textile materials. The boot incorporates a lining which you identify as protective in nature.
Style 6c is identified as a women’s/men’s above-the-ankle lace-up “Canadian” boot with an outer sole composed of rubber/plastics and an upper of predominately leather. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be 60% leather and 40% rubber/plastics.
Style 8a is identified as a children’s above-the-ankle lace-up winter boot with an outer sole of rubber/plastics and an upper of predominately textile materials. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be 95% textile materials and 5% rubber/plastics. The boot does not incorporate a protective lining from cold or inclement weather and has a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The F.O.B. value is $5.00/pair.
Style 8b is identified as a children’s above-the-ankle lace-up winter boot with an outer sole of rubber/plastics and an upper of predominately textile materials. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be 58% textile materials and 42% rubber/plastics. The boot also incorporates a fur lining which makes it protective against cold or inclement weather.
The applicable subheading for Style 6a, women’s/men’s boot will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women. The rate of duty will be 37.5% ad valorem.
The applicable subheading for Style 6b, women’s/men’s boot will be 6402.91.5050, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women: other. The rate of duty will be 37.5% ad valorem.
The applicable subheading for Style 6c, women’s/men’s boot, will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10% ad valorem.
The applicable subheading for Style 8a, children’s boot, will be 6404.19.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $3 but not over $6.50/pair: other: other: other. The rate of duty will be 90 cents/pair + 37.5% ad valorem.
The applicable subheading for Style 8b, children’s boot, will be 6404.19.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other. The rate of duty will be 37.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division